DBM NBC GUIDELINES IN THE RELEASE OF FUNDS 2023

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REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMeVjT**
GENERAL SOLANO STREET. SAN MIGUEL. MANILA
I No. 590
January 3, 2023
NATIONAL BUDGET CIRCULAR
All Heads of Departments / Agencies / State Universities and
Colleges (SUCs) and Other Offices of the National Government,
including Commissions / Offices under the Constitutional Fiscal
Autonomy Group (CFAG); Government-owned or -Controlled
Corporations (GOCCs) and Local Government Units (LGUs)
receiving budgetary support from the National Government;
Budget Officers; Heads of Accounting Units; and All Others
Concerned
For
GUIDELINES ON THE RELEASE OF FUNDS FOR FISCAL
YEAR (FY) 2023_____________________________________
Subject
1.0 PURPOSES
To prescribe policies, procedures, rules and regulations on the release of
funds in FY 2023 as authorized under Republic Act (R.A.) No. 11936,
the FY 2023 General Appropriations Act (GAA), Continuing
Appropriations under R.A. No. 11639 (FY 2022 GAA), as well as
automatic appropriations.
To synchronize fund release with the implementation of the overall
physical and financial plans, targets and schedules submitted by the
departments, agencies, and/or operating units (OUs).
To remind agencies of the budgetary and accountability reports required
for agency performance review.
1.1
1.2
1.3
2.0 COVERAGE
All departments, agencies and OUs of the National Government, including
Constitutional Offices under CFAG, SUCs, as well as GOCCs and LGUs receiving
budgetary support from the national government from all sources of
appropriations in FY 2023.
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3.0 GENERAL GUIDELINES
3.1 The FY 2023 GAA takes effect on January 1, 2023, pursuant to Section
108, General Provisions (GPs) of R.A. No. 11936.
3.2 Consistent with the FY 2023 fiscal program as approved by the
Development Budget Coordination Committee (DBCC), the aggregate
P5.268 Trillion allotment release program (ARP) during the year from
all appropriation sources shall not be exceeded by the total obligations
reflected In Table H of the FY 2023 Budget of Expenditures and Sources
of Financing (BESF).
3.2.1 The total ARP of the national government shall be an amount
equal to the aggregate of the following:
3.2.1.1 The built-in appropriations of the NGAs under the FY
2023 GAA;
3.2.1.2 Special Purpose Funds (SPFs) under the FY 2023 GAA;
and
3.2.1.3 The programmed level of the automatic appropriations,
e.g.. Retirement and Life Insurance Premiums (RLIP),
Special Accounts in the General Fund (SAGF), among
others.
3.2.2 In accordance with prudent fiscal management, taking into
account programmed available financing sources (revenues, net
proceeds from borrowing, cash balance) and subject to agency
absorptive capacity, unless supported with incremental
adjustments in performance targets, items chargeable against
the following appropriation sources shall be accommodated
within the total ARP, i.e., to be offset against the items
programmed/identified under item 3.2.1 hereof:
3.2.2.1 Unprogrammed Appropriations (UA) under the FY 2023
GAA;
3.2.2.2 Other automatic appropriations, such as additional
RLIP, SAGFs, grant proceeds, among others; as well
as.
3.2.2.3 Continuing appropriations, FY 2022 GAA.
Hence, agencies are required to submit updated Physical Plan or
BED No. 2 indicating the adjustment in targets.
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3.3 The validity of FY 2023 appropriations is as follows:
APPROPRIATION
SOURCE
RELEASE OBLIGATION DISBURSEMENT
ALLOTMENT CLASS
until December 31, 2023
Personnel Services (PS)
Maintenance and Other
Operating Expenses (MOOE)
FY 2023 GAA, R.A.
No. 11936
(Programmed
Appropriations)
until December 31, 2024
Capital Outlays (CO)
until
Special shares in the proceeds
of national taxes
until fully expended
December
31, 2024
FY 2023 GAA, R.A.
No. 11936
(Unprogrammed
Appropriations)
until December 31, 2023
All UA Purposes
FY 2022 GAA, R.A.
No. 11639
(Continuing
Appropriations)
MOOE
until December 31, 2023
CO
Retirement and Life Insurance
Premiums (RLIP), Special
Accounts in the General Fund
(SAGF), Pensions of Former
Presidents or their Surviving
Spouses, Net Lending,
Interest Payments, and Tax
Expenditure Fund
until December 31, 2023
Automatic
Appropriations
until
December
31, 2023
National Tax Allotment (NTA)
and Annual Block Grant
until fully expended
After the end of the specified applicable validity period, all unreleased
appropriations or unexpended or undisbursed funds shall revert to the
unappropriated surplus of the General Fund, in accordance with Section
28, Chapter 4, Book VI of Executive Order (E.O.) No. 292^ and shall not
be available for expenditure except by subsequent legislative enactment.
All funds transferred between or among government agencies and LGUs
shall not be considered disbursed until the transferred amounts have
been actually utilized to pay for goods and services rendered, inspected,
and accepted. Any unexpended or undisbursed funds at the end of the
validity period shall be subject to reversion to the National Treasury and
shall not thereafter be available for expenditure, except by subsequent
legislative enactment, in accordance with Section 2 of E.O. No. 91, s.
20192.
3.4
3.5
1 E.O. No. 292 dated July 25,1987 (Instituting the “Administrative Code 011987")
2 E.O, No. 91. s. 2019 dated September9,2019 (Adopting the Cash Budgeting System Beginning Fiscai Year 2019, and for Other Purposes)
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4. 3.6 The obligational authority for items of appropriations in the
budget shall be released through the following;
GAA as the Allotment Order (GAAAO), for immediate
release covering implementation-ready items per Schedule I;
3.6.1
and
3.6.2 Special Allotment Release Order (SARO) or General
Allotment Release Order (GARO), for items not covered by
GAAAO per Schedule II.
3.7 Release of funds in the FY 2023 GAA are made directly to the Regional
Offices (ROs) or OUs of agencies. An OU refers to an organizational entity
directly receiving Notice of Cash Allocation (NCA) from DBM and capable
of administering its own funds.
3.7.1 Funds specifically appropriated in the GAA to ROs or OUs of
agencies shall be released directly to these ROs and OUs, except
as otherwise requested by the agencies from the DBM (Section
73, GPs of the FY 2023 GAA).
3.7.2 Funds for Centrally-Managed Items (CMI) or Lump-sum
Appropriations in the agencies' budgets are those with
unidentified recipient ROs or OUs and/or unspecified allocation
per recipient in the GAA, and thus subject to issuance of SARO.
Such CMIs shall be released directly to the RO or OU upon
agency submission to DBM of a Special Budget Request (SBR),
supported by the complete details of the activities or projects
and the corresponding cost up to the lowest level, i.e., provincial,
city or municipal, as the case may be (Section 74, GPs of the
FY 2023 GAA).
3.8 Release of funds, i.e., Obligational Authority and Disbursement
Authority, shall be in accordance with the targets set forth under the
DBM-evaluated Budget Execution Documents (BEDs) consistent
with the FY 2023 GAA, prepared and submitted by agencies/OU
through the Unified Reporting System (URS) pursuant to the provisions
of DBM Circular Letter (CL) No. 2022-14^.
All concerned are reminded of the following relative to BEDs:
3.8.1 The Financial Plan (FP) or BED No. 1 shall be the basis for
determining the obligation program of the agency, classifying
the agencies/OUs' budgetary items according to budget release
documents: a) GAAAO; and b) SARO/GARO.
3 DBM CL 2022-14 dated October 28.2022 (Prescribing Guidelines forthe Preparation and Submission of the Annual Budget Execution Plans Covering the
Fiscal Year (FY) 2023 Budget and Thereafter)
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5. 3.8.2 The Physical Plan (PP) or BED No. 2 shall serve as the overall
physical plan of the department/agency/OUs and shall be
updated to include increased targets for increases in the
amounts of existing PAPs from President's Budget to GAA.
3.8.3 The Monthly Disbursement Program (MDP) or BED No. 3
shall serve as basis for the DBM's release of disbursement
authorities including the comprehensive NCA. The MDP shall
likewise be prepared for later requirements of the agency for its
regular operating requirements, in addition to those to be
covered by other disbursement authorities (tax remittance
advice [TRA], non-cash availment authority [NCAA], cash
disbursement ceiling [CDC]).
3.8.3.1 Additional NCAs, as may be required, shall be issued
for items covered by SARD, as well as those pertaining
to Prior Year's obligations (i.e., accounts payable/due
and demandable obligations/not yet due and
demandable obligations).
3.8.3.2 Other disbursement authorities, i.e., TRA, NCAA, CDC,
may be issued for agency specific budgets.
3.9 Agencies are reminded that agency-specific funds for the purchase of
motor vehicles for FY 2023 as reflected in the FY 2023 GAA shall no
longer require the issuance of Authority to Purchase Motor Vehicles
(APMV) by the DBM. This policy covers motor vehicles with the same
number, specifications, maximum allowable cost and intended use/user
indicated in the confirmation letters issued by the DBM to the agencies
during budget preparation.
3.10 Pursuant to Section 80, GPs of the FY 2023 GAA, the general rule is
that departments, bureaus and offices of the National Government,
including Constitutional Offices enjoying fiscal autonomy and SUCs shall
spend their respective programmed appropriations under the FY 2023
GAA.
Flowever, in exceptional circumstances, issued allotments within an
activity or project may be modified upon timely submission of
reports by all offices concerned, and subject to approval by the
designated authority. The existence of an allotment class or object of
expenditure in the recipient program/activity/project (P/A/P) is not
necessary for purposes of modification.
3.10.1 Modification refers to any change within an activity or project,
change in OU, allotment class, object of expenditure, within an
agency or department budget. It may likewise cover Special
Purpose Funds (SPFs) as reflected in the FY 2023 GAA. This also
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covers the use of appropriations for authorized purposes under
the Unprogratnmed Appropriation to cover any deficiency in a
purpose.
3.10.2 Modification covering allotments for MODE and CO shall not
entail any increase in the total amount appropriated for an
activity or project. In the case of programs with several activities,
modification may be done only within each activity.
3.10.3 The following expenditures to cover PS requirements, are not
considered as forms of modification:
3.10.3.1 Payment of deficiencies in authorized personnel
benefits. A department or agency may utilize any
available allotment for PS within said department or
agency, subject to Section 54 of the GPs of the FY
2023 GAA.
3.10.3.2 Payment of magna carta benefits for which the DBM
guidelines relative thereto shall be observed, pursuant
to Section 59, GPs of FY 2023 GAA.
3.10.3.3 Payment of Collective Negotiation Agreement (CNA)
Incentive shall be subject to Section 81 of GPs of the
FY 2023 GAA.
3.11 Savings as defined under Section 77, GPs of the FY 2023 GAA, refer
to portions or balances of any released appropriations in the FY 2023
GAA which have not been obligated as a result of any of the following
conditions:
Completion, final discontinuance, or abandonment of a program,
activity or project for which the appropriation is authorized.
Implementation of measures resulting in improved systems and
efficiencies which thus enabled an agency to meet and deliver
the required or planned targets, programs and services approved
in the FY 2023 GAA at a lesser cost.
3.11.1
3.11.2
However, in case the declaration of savings is based on final
discontinuance or abandonment, such discontinued or
abandoned program, activity or project cannot be proposed for
funding in the next two (2) fiscal years, i.e., 2024 and 2025.
Savings may be used to augment actual deficiency/ies
incurred for the current year in any existing item activity or
project within the respective appropriations of each authorized
constitutional officer cited in Section 76 GPs of the FY 2023
3.11.3
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GAA. The existence of an activity or project regardless of the
availability of allotment class/es is sufficient for the purpose of
augmentation (Section 78, GPs FY 2023 of the GAA).
3.11.3.1 In the use of savings, priority shall be given to the
payment of compensation, mid-year and year-end
bonus and cash gift, retirement gratuity, terminal leave
benefits, old-age pension of veterans, and other
personnel benefits authorized by law and under the FY
2023 GAA, as well as the implementation of priority
projects or activities covered in the FY 2023 GAA
(Section 79, GPs of the FY 2023 GAA).
3.11.3.2 Agencies are reminded that payment for monetization
of PS benefits is not among the mandatory benefits to
be paid out of savings. Hence, payment of this item
cannot be used to justify subsequent request for PS
deficiency.
3.12 Augmentation is the act of the constitutional officers authorized to use
savings in their respective appropriations to cover actual deficiencies in
any existing item of appropriation within their respective offices in the
current year (Section 78 of GPs of the FY 2023 GAA). An item of
appropriation refers to the amount appropriated for an activity or project
authorized in the FY 2023 GAA.
3.12.1 The following guidelines shall be observed in the use of savings
for purposes of augmentation of deficient items of
appropriations:
3.12.1.1 A deficiency in an item of appropriation occurs
when following conditions exist:
o Unforeseen modifications or adjustments in the
P/A/P; or
o Re-assessment in the use, prioritization and/or
distribution of resources.
3.12.2 Augmentation is subject to the approval by the constitutional
officers identified under Section 76, GPs of the FY 2023 GAA as
well as item 5.1.2 of this NBC.
3.13 The following agencies which are included in Table B.15 of the FY 2023
BESF are authorized by specific laws to utilize income collections
accruing to their Special Accounts in the General Fund (SAGFs)
to cover their operating requirements. With this funding source, these
specific agencies are provided minimal budget support in the GAA since
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their requirements are charged against their income collection, subject
to the usual budgeting rules and regulations:
3.13.1 DOF — Insurance Commission — PS, MOOE and CO;
3.13.2 DOTr — Office for Transportation Security — MOOE;
3.13.3 DMW — Office of the Secretary (Verification Fees) — MOOE; and
3.13.4 DOJ — Land Registration Authority - MOOE
3.14 Agencies, pursuant to their respective mandates, are authorized to
collect fees for the conduct of the follow/ing specific activities and use
said collections to defray the cost of the future activities of a similar
nature:
3.14.1 Seminar, conference, training and oath-taking activities from
government and private agency participants (Section 12, GPs
of the FY 2023 GAA).
3.14.2 Sale of official publications, to defray the cost of preparing,
printing and disseminating such official publications (Section
13, GPs of the FY 2023 GAA).
The proceeds in excess of the actual cost of implementing these afore­
cited activities shall be deposited with the National Treasury as income
of the General Fund, pursuant to Section 44, Chapter 5, Book VI of
E.O. No. 292.
Agencies which do not have sufficient appropriations in their budget for
the purpose, i.e., conduct of seminar, conference, training and oath
taking activities and/or sale of official publications, may use such
proceeds subject to budgeting, accounting, and auditing rules and
regulations.
3.15 Accountability Timelines
3.15.1 November 15, 2023 - deadline for submission to the DBM of
agency request/s for any release requiring issuance of SAROs/
additional NCAs.
3.15.2 Within 30 days after the end of each quarter - submission
of the Budget and Financial Accountability Reports (BFARs) by
program, activity or project, pursuant to Section 101, GPs of the
FY 2023 GAA.
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9. 3.15.3 On or before the tenth day of the month immediately
following the covered period - Monthly Report of
Disbursements (MRD), using Financial Accountability Report
(FAR) No. 4, as prescribed under COA-DBM Joint Circuiar No.
2019-1^
3.15.4 Conduct of Agency Performance Reviews (APRs)
covering the Current Year: First Semester APR on or
before September 15 of the Current Year and Full Year
APR on or before March 15/March 31 of the Succeeding
Year - The DBM shall conduct APRs prescribed under DBM CL
No. 20I8-135 to determine the level of performance of each
agency in terms of physical outputs, as well as actual
expenditures incurred in the productions/delivery of
goods/services to the public vis-a-vis targets for the same
period. The result of APR will be used as one of the bases for
determining the necessity of any of the following:
3.15.4.1 Release of the balance of Items under the FY 2023
Programmed Appropriations not covered by the
GAAAO;
3.15.4.2 Additional release from SPFs;
3.15.4.3 Approval of requests for modification in allotment; or
3.15.4.4 Revision of plans/targets as reflected in the DBM-
evaluated BEDs submitted by agencies.
Two (2) APRS, mid-year and end-year, shall be conducted by the
DBM using the following documents, among others:
a. BFARs as of June 30 and as of December 31 encoded
through the URS;
b. APR report; and
c. Summary of findings and overall agency recommendation.
3.15.5 Departments/agencies are required to implement the
transparency provisions pursuant to Sections 11, 103 and
104, GPs of FY 2023 GAA and E.O. No. 2, s. 20166.
COA-DBM Joint Circular No. 2019-1 dated January 1.2019 - (Updated Guidelines Relative to Budget and Financial Accountability Reports (BFARs) Starting
FY 2019)
5 DBM CL 2018-13 dated November 22, 2018 (Guidelines for the Conduct of Agency Performance Reviews (APRs) and Evaluation Thereof Effective FY
2018 and Onwards)
s EO No. 2, s. 2016 dated July 23,2016 (Operationalizing in the Executive Branch the People’s Constitutional Rightto Information and the State Policies to
Full Public Disclosure and Transparency in the Public Service and Providing Guidelines Therefor)
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10. 4.0 SPECIFIC GUIDELINES
4.1 Release of Obligational Authorities
4.1.1 GAA items shall be classified according to timing of release of
obligational authorities as follows:
4.1.1.1 Existing P/A/Ps in the President's Budget (NEP) shall be
released through GAAAO
o If remained unchanged in the GAA; and
o If with increased allocation in the GAA, subject to
submission of revised/updated agency
performance targets.
4.1.1.2 P/A/Ps not in the President's Budget (NEP) shall be
released through SARO, subject to submission of
revised/updated agency performance targets
o New P/A/Ps not existing in previous GAA, subject
to the approval of the Office of the President
pursuant to the President's Veto Message (Item V,
New Budgetary Items, page 795, RA. No. 11936).
However, changes between the NEP vis-a-vis GAA
do not automatically imply that the P/A/P Is a new
item; and
o Part of a P/A/P or existing structure under the
previous GAAs, now provided separate funding as
a new P/A/P.
Details of the aforecited schedules are enumerated in the
following annexes:
4.1.1.3 Schedule I - GAAAO
o Annex A - Summary of Appropriations by Agency
under GAAAO
o Annex A-1 - Summary of Funds for Direct Release
to Implementing Agencies under GAAAO
o Annex A-2 - Summary of Funds for Direct
Release to Implementing Agencies under GAAAO,
from GAA to Automatic Appropriations
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11. 4.1.1.4 Schedule II - SARO/GARO
o Annex B - Summary of Appropriations by Agency
by Program, Activity and Project for release
through SARO
o Annex B-1 - Summary of Funds for Direct Release
to Implementing Agencies for Items covered by
SARO.
When covered with the pertinent special provisions
in the GAA, appropriations under an agency which
are authorized to be released directly to another,
as implementing agency, shall no longer require
the issuance of SARO/s for memo entries to
cover the release of said appropriations.
4.1.2 Automatic Appropriations subject to the issuance of
SARO/GARO, as follows:
4.1.2.1 Schedule II - SARO/GARO
o Annex C - Full Year RLIP Allocation by Agency for
release through GARO
o Annex D - Summary of Automatic Appropriations
by Agency for release through SARO
4.2 Disbursement Authorization Documents
4.2.1 Notice of Cash Allocation (NCA)
4.2.1.1 An initial comprehensive NCA has been issued
directly to the OUs covering one quarter (January to
March) operating cash requirements including RLIP,
but excluding provision for prior years' obligations (due
and demandable accounts payable and not yet due and
demandable obligations).
4.2.1.2 Succeeding NCAs shall be issued to cover the
requirements for the second quarter, i.e., April 2023 to
June 2023, consistent with the full-year DBM-evaluated
MDP. This subsequent NCA release shall be subject
to the submission of Monthly Report of
Disbursement (FAR No. 4) as of end of February
28, 2023.
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12. In the case of National Tax Allotment (NTA) and Block
Grant, succeeding NCAs shall be Issued to cover the FY
2023 second to fourth quarter requirements.
4.2.1.3 Additional NCAs shall be issued for the foilowing:
o Second semester requirement i.e., July to
December 2023, subject to the submission of
Monthly Report of Disbursement (FAR No. 4)
as of May 31, 2023;
o Items subject to Issuance of SARO (including, but
not limited to, reieases from SPFs, CMIs without
detaiis, other automatically appropriated items,
and availment of Working fund), as may be
required, subject to determination by the DBM of
NCA balances under the agencies' MDS Sub-
Accounts.
4.2.1.4 All agencies are advised to use the Advice to Debit
Account (ADA) to settle payables pursuant to the
updated guidelines provided under DBM CL 2018-14^.
4.2.1.5 Crediting and Validity Periods for NCAs
o NCAs shall be issued to the three (3) Modified
Disbursement System - Government Servicing
Banks (MDS-GSBs), namely. Land Bank of the
Philippines (LBP), Development Bank of the
Philippines (DBP) and Philippine Veterans Bank
(PVB).
o MDS sub-accounts shall be maintained at the three
MDS-GSBs, with the following periods of crediting
and validity for NCAs issued:
MDS SUB­
ACCOUNT
CREDITING VALIDITY
PARTICULARS
Comprehensively
released NCAs for their
regular operations,
including GoP
counterpart funds
Last working day
of the 3rd month
of the quarter
covered
The date of issuance of
such NCA, and on the
first working day of the
succeeding months
Regular MDS
Last working day
of the 3rd month
of the quarter
covered
Retirement
gratuity/terminal leave
benefits and
other/additional NCAs
The date of issuance of
such NCA
7 DBM CL No. 2018-14 dated December28.2018 (Updated Guidelines In The Implementation OfThe Modified Direct Scheme {MDPS} Due Creditors/Payees
OfAll National GovernmentAgencies)
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13. MDS SUB­
ACCOUNT
VALIDITY
CREDITING
PARTICULARS
Last working day
of the 3rd month
of the quarter
covered
The date of issuance of
such NCA or first working
day of the succeeding
month
Accounts Payabie (AP)
MDS accounts
for FAPs
pursuant to
NBC No. 581
Until the last
working day of
the year
The date of issuance of
such NCA
Foreign loans and grants
Until the last
working day of
the year
The date of issuance of
such NCA
Trust MDS Trust
4.2.1.6 Under the Common Fund System, to optimize the use
of the available NCAs under the Regular MDS Sub-
Account, NCAs released to agencies under this account
can be used to cover payment of both current year and
prior years' A/Ps due to all creditors (external and
internal). It is understood that payment of
mandatories, i.e., PS, MOOE, and CO requirements,
shall take precedence over A/Ps in the utilization of the
NCAs received. Only when the mandatory
requirements are satisfied, can the payment of
A/Ps be charged against the available NCAs.
4.2.2 Other Disbursement Authorities issued during the year
shall be valid from date of issuance until the last working
day of the year.
4.2.2.1 The NCAA for the cash equivalent of grant/loan
proceeds availed of through direct payment/supplier's
credit/constructive cash, shall be issued by DBM
subject to agency compliance with the conditions
specified under DBM-COA-DOF JC 2-97®, CL No. 2003-
12®, and NBC No. 581. Agencies shall ensure that
requests for the issuance of NCAA submitted to DBM
are supported by the following documentary
requirements:
o Agency letter request for the release of NCAA;
o Photocopy of the Application for Withdrawal or
Request for Disbursement (RFD);
8 DBM-COA-DOF JC No. 2-97 dated March 21,1997 (Revised and Updated Budgeting and Accounting Guidelines and Procedures Applicable to FAPs
Implemented by NGAs and GOCCs)
9 DBM CL No, 2003-12 dated December4.2003 (Guidelines on the Avaiiment of Foreign Loan Proceeds In-Kind Superseding Circular Letter No. 2003-9
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14. O Certified list of allotments and corresponding
obligations incurred for the specific foreign
loan/grant assisted project against which the
disbursements shall be applied;
o Details of disbursements expressed both in peso
and equivalent foreign currency as indicated in the
application;
o Certification from BTr on the peso value of the
amount paid to the supplier/contractor/
consultant; and
o Certificate of Acceptance when the project is
completed.
To avoid unnecessary build-up in A/Ps, and to ensure
consistency in the recording of loan/grant availments
by both the Bureau of the Treasury (BTr) and the books
of the availing agency and the DBM, implementing
agencies shall regularly coordinate with the BTr on the
actual availments to be reflected in the BTr's monthly
Cash Operations Report (COR) and with the DBM for
the issuance of the corresponding NCAA for liquidation
purposes.
4.2.2.2 The CDC is issued by DBM to the Department of
Foreign Affairs (DFA) and Department of Labor and
Employment (DOLE) to utilize their income
collected/retained by the Foreign Service Posts (FSPs)
to cover their operating requirements, but not to
exceed the released allotment to the said post.
The agency shall submit a request for issuance of CDC,
supported with the following:
o Accountability reports as consolidated by the DFA
or DOLE Flome Office i.e., FSP Monthly Report of
Income;
o BTr certification on actual income collected; and
o Certified list of allotments and corresponding
obligations incurred for the specific funds against
which the disbursements shall be applied.
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15. FSPs shall request for the issuance of CDCs for the
utilization of retained income from DBM, as support to
their reported retained income, to ensure consistency
in the books of the agency and DBM, as weil as BTr's
monthly Cash Operations Report.
5.0 OTHER PROCEDURAL GUIDELINES
5.1 Approving Authorities
5.1.1 Modification in Allotments
5.1.1.1 Heads of Agencies, or their duly authorized
representatives, and in case of the latter,
subject to the following: (i) considered as the
official
delegation from the heads of agencies; and (iii)
the delegation shall be in writing, for:
(ii) with express
next-in-rank;
O Change in the detaiis of an activity or project
without changing its nature and within the same
OU;
o Change in the object of expenditure (e.g.. Salaries
and Wages, Travelling Expenses, or Investment
Outlays) within an allotment class (PS, MOOE, or
CO); and
o Use of MOOE for the payment of CNA
incentive, during the validity of appropriations
(Section 81 (d), GPs of the FY 2023 GAA) as an
exemption of the modification of allotment where
the DBM is the approving authority in case of
change in allotment class.
The modification of allotments shall be supported by:
o An accomplished Modification Advice Form
(MAF) (Attachment 1) duly signed by the
approving authority or his designated
representative cited in item 5.1.3 hereof.
o Adjusted Registry of Allotments and Obligations
and accountability reports to be submitted to DBM,
i.e.. Statement of Appropriations, Allotments,
Obligations, Disbursements and Balances
(SAAODB).
15

16. 5.1.1.2 The DBM for:
o From one allotment class to another;
o From one OU to another;
o Within a special purpose fund;
o For the payment of newly-authorized Magna Carta
Benefits not otherwise appropriated; and
o Within the Unprogrammed Appropriations.
The modification of allotments shall be supported with:
o Justification for the proposed modification;
o Certification of Actual Deficiency and Sources of
Funds signed by the Budget Officer, identifying the
affected P/A/Ps and objects of Expenditure ("From"
and "To") - (Attachment 2);
o Latest SAAODB; and
o FP (BED No. 1) and PP (BED No. 2), as revised.
5.1.1.3 The President of the Philippines for the payment
of intelligence funds within the Executive Branch.
5.1.2 Use of Savings for Augmentation of Deficient P/A/Ps.
The use of savings to augment deficient P/A/Ps shall be subject
to approval by the authorized constitutional officers cited in
Section 76, GPs of the FY 2023 GAA, as follows:
5.1.2.1 The President of the Philippines for the
Departments/Agencies under the Executive Branch;
5.1.2.2 The President of the Senate and the Speaker of the
House, for the Congress of the Philippines;
5.1.2.3 The Chief Justice of the Supreme Court, for the
Judiciary; and
5.1.2.4 Heads of the Civil Service Commission (CSC),
Commission on Audit (COA), and Commission on
Elections (COMELEC).
16

17. , ^
Use of Available PS Allotment for frontloading to cover
PS insufficiency. In instances where an insufficiency in PS
occurs and frontioading shaii be resorted to, avaiiabie PS
aiiotments which have been comprehensively released may be
utilized subject to approval of Agency Head, based on the
following:
5.1.3.1 Advice for Use of PS Allotment (APSA)
(Attachment 3) duly accomplished and signed by the
Agency Head or his designated representative. In the
case of sues, the approving authority shall be the
President of SUC as Agency Head, unless approval of
the Board is necessary as required in the respective
charter of SUCs; and
5.1.3.2 Registry of Allotments and Obligations for PS
(RAOPS) reflecting said adjustments and reported in
the accountability reports to be submitted to DBM, i.e.,
SAAODB.
5.1.3
5.1.4 Approval of ICT-related budgetary requests. Pursuant to
DBM-DICT-NEDA Joint Memorandum Circular (JMC) No. 2021-
01 dated September 27, 2021, the DBM shall have the authority
to evaluate/recommend/approve ICT-related budgetary
requests, subject to provisions of latest applicable budgetary
issuances and such framework that Department of Information
and Communications Technology (DICT) may promulgate.
5.2 Use of PS Appropriations
5.2.1 Department or Agency Specific Appropriations for PS
5.2.1.1 Consistent with Section 54, GPs of the FY 2023 GAA,
the appropriations for PS shall be used for the payment
of Authorized Personnel Benefits to be given to
National Government employees, to wit:
o Basic Salaries, including Step Increments;
o Standard Allowances and Benefits, which shall be
limited to the following:
• Personnel Economic Relief Allowance;
• Uniform or Clothing Allowance; and
• Mid-year Bonus, Year-End Bonus and Cash Gift
17

18. o Specific-Purpose Aiiowances and Benefits, limited
to the following;
• Representation and Transportation
Allowances;
• Per Diem;
• Honoraria;
• Night-Shift Differential;
• Overtime Pay;
• Subsistence Allowance;
• Hazard Pay;
• Special Counsel Allowance; and
• Other allowances and benefits as may be
authorized by law or the President of the
Philippines.
o Incentives, which refer to the following:
• Loyalty Incentive
• Anniversary Bonus
• Productivity Enhancement Incentive
• Performance-Based Bonus
• Other existing benefits as may be categorized
by DBM as incentives
o Magna Carta Benefits as authorized by law and its
Implementing Rules and Regulations;
o Personnel benefits for military and uniformed
personnel as authorized by law or the President of
the Philippines; and
o Overseas and other allowances for government
personnel stationed abroad.
5.2.2 Available PS allotments released to the department or agency at
the start of the year shall be used for the (i) original purpose of
appropriations; and (ii) to cover PS deficiencies in Authorized
Personnel Benefits such as:
5.2.2.1 Deficiency in Magna Carta Benefits, subject to approval
by the DBM Secretary for: (i) additional recipients
arising from newly issued certifications or hiring of new
employees; (ii) valid adjustments due to inadvertent
omission or erroneous encoding in the System;
18

19. 5.2.2.2 Award of Back Pay for cases with final and executory
decision of a competent authority such as courts, CSC,
and COA;
5.2.2.3 Deficiency in specific-purpose allowances and benefits,
such as Overtime Pay, Honoraria, and Representation
and Transportation Allowance, among others, subject
to existing conditions in the grant of such benefits;
5.2.2.4 Any deficiency in authorized compensation and
personnel benefits of civilian employees and
Military/Uniformed Personnel that may be determined
during the year. Since PS benefits are mandatory in
nature, actual services rendered or benefits
allowed in prior years shall not be categorized
as unbooked obligations; and
5.2.2.5 Deficiency in the provision for the upgrading of faculty
positions up to the cycle pursuant to NBC No. 461
dated June 1, 1998^°.
5.2.3 The available PS allotments referred under item 5.2.2 may be
realized from unspent compensation of employees due to the
following:
5.2.3.1 Incurrence of leaves of absence without pay;
5.2.3.2 Vacant positions on account of termination,
resignation, transfer, retirement or separation;
5.2.3.3 Delay in the actual assumption of duty from the date
of appointment;
5.2.3.4 Suspension and other disciplinary sanctions;
5.2.3.5 Erroneous computations of PS benefits; or
5.2.3.6 Other similar instances
10 DBM NBC No. 461 dated June 1,1998 (Revising and Updating the Compensation and Position Classification Plan for Facuity Positions Embodied in
Nationai Compensation Circular No. 69)
19

20. r
5.2.4 The following limitations in the use of available released PS
allotments/appropriations shall be observed:
5.2.4.1 Released allotments which cannot be reallocated to
other object of expenditures under PS:
o RLIP; and
o SAGFs, except if expressly authorized in the law
creating them.
5.2.4.2 Available released allotments for PS cannot be used to
pay CNA Incentives.
6.0 SEPARABILITY CLAUSE
If any part or provision of this Circular is held invalid or unconstitutional, other
provisions not affected thereby shall remain in force and effect.
7.0 REPEALING CLAUSE
All provisions of existing circulars and other issuances inconsistent with this
Circular are hereby rescinded/repealed and/or modified accordingly.
8.0 EFFECTIVITY
This Circular shall take effect immediately.
20

21. i93b
REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMENT
GENERAL SOLANO STREET, SAN MIGUEL, MANILA
Schedule I of NBC No. MO dated January 3, 2023
GAA Items released through GAA as Allotment Order (GAAAO)
1.0 For Personnel Services (PS)
P/A/Ps in the President's Budget (NEP) with increased allocation in the
GAA subject to submission of revised/updated agency performance
targets;
1.1
1.2 Release of the full amount of the approved budget per GAA pertaining
to filled positions of NGAs;
1.3 Lump-sum for PS under Agency Specific Budget:
1.3.1 Provision for unfilled position:
1.3.1.1 For CFAG agencies - 100%; and
For the rest of NGAs - the deficiency to cover the full-
year requirement of unfunded vacant positions under
the FY 2023 GAA which were filled from June 2022
onwards.
1.3.1.2
PS allotments comprehensively released may be used
by the agency to fund the filling up of vacant positions
during the year. In case of insufficiency of PS
allotments, agencies may later submit to DBM,
request(s) for release of additional allotments, to be
charged against the Miscellaneous Personnel Benefits
Fund (MPBF).
1.3.2 Terminal Leave/Retirement Gratuity (TL/RG) of compulsory
retirees of departments/agencies;
1.3.3 The following lump-sum funds under the budget of DepEd shall
also be comprehensively released, the obligation of which shall
be subject to compliance with certain documentary
requirements:
1.3.3.1 Equivalent Record Forms (ERFs);
1.3.3.2 Conversion to Master Teacher (MT) Positions;
21

22. 1.3.3.3 Reclassification of Positions; and
1.3.3.4 Special Hardship Allowance.
2.0 For Maintenance and Other Operating Expenses (MOOE) (including
Financial Expenses [FinEx]) and Capital Outlays (CO)
2.1 P/A/Ps in the President's Budget (NEP) with increased allocation in the
GAA subject to submission of revised/updated agency performance
targets;
2.2 Release of the full amount through GAAAO consistent with the agency-
formulated Financial Plan (FP). This includes provisions for the following,
among others:
2.2.1 Lump sum for Cash Allowance;
2.2.2 CMIs of agencies concerned, if already disaggregated per agency
FP;
Farm to Market Roads of DA;
Quick Response Fund (QRF) under the budgets of (i) DA - OSEC;
(ii) DepEd - OSEC; (iii) DOH - OSEC; (iv) DILG - BFP; (v) DILG -
PNP; (Vi) DND - OCD; (vii) DPWH - OSEC; (viii) DSWD - OSEC;
and (ix) BSGC - NIA;
Provisions for Supplies, Materials and Office Equipment, subject
to submission of FY 2023 Annual Procurement Plan for Common-
Use Supplies and Equipment (APP-CSE) and conditions in
incurring obligations per DBM CL No. 2013-14“;
The following funds under the budget of specific
departments/agencies shall also be released comprehensively,
the obligation of which shall be subject to compliance with
certain documentary requirements:
2.2.3
2.2.4
2.2.5
2.2.6
2.2.6.1 Communication equipment, subject to prior clearance
from the National Telecommunications Commission;
2.2.6.2 Firearms, subject to prior approval of the Philippine
National Police;
Research and development projects in agriculture and
fisheries, natural, technological and engineering
sciences, consistent with the DA's or DOST's
2.2.6.3
DBM CL No. 2013-14 dated November29,2013 (Reiterating the Submission of Annual Procurement Plan for Common Use Supplies and Equipment
(APP-CSE)
22

23. respective master plans on the priority research
programs and projects to be implemented;
Books to be procured by agencies, other than schools
and the National Library of the Philippines (NLP),
exceeding the authorized five (5) copies per title,
subject to prior approval from DBM;
On-goIng Foreign-Assisted Projects (FAPs), subject to
compliance with certain conditionalities;
Grants, subsidies and contributions - subject to
submission of details indicating the purpose, amount
for each beneficiary, and the complete list of
recipients, among others; and
ICT-related expenditures, in accordance with the
agency's Information Systems Strategic Plan (ISSP),
subject to the compliance with the rules and
regulations issued by the DICT and such other
guidelines issued thereon.
Contributions to International Organizations under MOOE, in compliance
with various Agreements with the Philippines as a signatory.
2.2.6A
2.2.6.5
2.2.6.6
2.2.67
2.3
23

24. '<
REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMENT
GENERAL SOLANO STREET, SAN MIGUEL, MANILA
Schedule II of NBC No. ^ dated January 3, 2023
Items For Release through SARO/GARO
1.0 Issuance of SARO/GARO for the following appropriation items Not
Requiring Submission of Special Budget Request (SBR)
1.1 GAA items through SARO
1.1.1 Budgetary support (i.e., operating subsidy) to the following
heavily-subsidized GOCC equivalent to the full year subsidy
appropriation:
Philippine Rice Research Institute (PRRI);
1.1.1.1
Lung Center of the Philippines (LCP);
National Kidney & Transplant Institute (NKTI);
1.1.1.2
1.1.1.3
Philippine Children's Medical Center (PCMC);
1.1.1.4
Philippine Heart Center (PHC);
1.1.1.5
Philippine Institute of Traditional and Alternative
Health Care (PITAHC);
1.1.1.6
Center for International Trade Expositions and
Missions (CITEM);
1.1.1.7
Aurora Pacific Economic Zone and Freeport Authority
(APECO);
1.1.1.8
1.1.1.9 Light Rail Transit Authority (LRTA);
1.1.1.10 Philippine Institute for Development Studies (PIDS);
1.1.1.11 People's Television Network, Inc. (PTNI);
1.1.1.12 Intercontinental Broadcasting Corporation (IBC);
1.1.1.13 Cultural Center of the Philippines (CCP);
24

25. 1.1.1.14 National Irrigation Administration (NIA);
1.1.1.15 Philippine Coconut Authority (PCA);
1.1.1.16 Southern Philippines Development Authority (SPDA);
1.1.1.17 Zamboanga City Special Economic Zone Authority
(ZCSEZA);
1.1.1.18 Philippine Center for Economic Development (PCED);
1.1.1.19 National Dairy Authority (NDA);
1.1.1.20 National Tobacco Administration (NTA);
Credit Information Corporation (CIC);
1.1.1.21
1.1.1.22 Philippine Tax Academy;
1.1.1.23 Tourism Promotions Board;
Tourism Infrastructure and Enterprise Zone
Authority; and
1.1.1.24
1.1.1.25 Development Academy of the Philippines
1.1.2 Initial release of one-fourth of the full year program for pension
for the following, chargeable against the PGF:
1.1.2.1 AFP retirees and war/military veterans of the DND-
GHQ and PVAO;
Uniformed personnel of DILG (BFP, BJMP, PNP
including Philippine Constabulary
National Police [PC-INP]);
1.1.2.2
Integrated
1.1.2.3 DENR-NAMRIA;
1.1.2.4 DOTr-PCG; and
Other retirees whose pensions are funded by the
national government, i.e., OSG, OGCC, NLRC, PRC,
ERC, LRA, DOJ-National Prosecution Service, and
PAO.
1.1.2.5
1.1.3 Allocation for LGUs including MMDA.
25

26. t ■
1.2 Automatically Appropriated Items
Full Year Allocation
1.2.1 RLIP through GARO for all agencies Including MMDA;
1.2.2 Through SARO for:
NTA of provinces, cities, municipalities, barangays;
1.2.2.1
Annual Block Grant for the Bangsamoro Autonomous
Region in Muslim Mindanao (BARMM);
1.2.2.2
Pensions of Former Presidents or their Surviving
Spouses; and
1.2.2.3
Additional programming on account of foreign grants.
1.2.2.4
2.0 Issuance of SARO for the following appropriation items Requiring Submission
of SBR supported with revised/updated physical targets and other
documentary requirements to DBM, as applicable.
2.1 GAA items
For CMIs or lump-sum appropriations within the Agency Specific
Budgets, the agencies concerned shall submit the SBR supported
with the list of specific OUs which shall implement the project
and amount allocated to each OU including the complete details
of the activities or projects (i.e., Basic Educational Facilities,
Supplemental Feeding Program, Higher Education Support
Program due to lack of details, etc.), and the corresponding cost
up to the lowest level, i.e., provincial, city or municipal, as the
case may be (Section 74, GPs of the FY 2023 GAA);
ROW Acquisitions, Engagement of Independent Consultants,
Variation Orders, Cash Subsidy, Feasibility Studies, Advance
Works Improvements, ROW expenses through the PPP Strategic
Support Fund;
Free Higher Education for SUCs, subject to submission of the
program of receipts and expenditures based on the actual
number of enrollees and fees authorized under RA No. 10931
and duly approved by the board of regents/trustees of SUCs;
Repair and Maintenance of School Buildings under MOOE of the
budget of the DepEd;
2.1.1
2.1.2
2.1.3
2.1.4
26

27. Budgetary items in the Special Provisions of National
Government Agencies, i.e., Land 0wners Compensation under
DAR to be released to the Land Bank of the Philippines thru the
2.1.5
BTr;
Previous P/A/Ps or existing structure, although not part of the
NEP, has been provided funding under the GAA for its
continuation and/or expansion;
New items of appropriations subject to the clearance/
approval of the Office of the President;
Eligible expenditures for charging against multi-user SPFs (e.g.
Contingent Fund [CF], MPBF, Pension and Gratuity Fund [PGF],
National Disaster Risk Reduction and Management Fund
[NDRRMF], Revised AFP Modernization Program [RAFPMP])
consistent with the Special Provisions of the respective SPF:
o CF shall cover the funding requirements of new and/or
urgent projects and activities of national government
agencies, GOCCs and LGUs that need to be implemented
or paid during the year, e.g., legal obligation of the
government arising from final and executory decisions by
competent authority including requirements of newly
created offices, or deficiencies in the appropriations for
local and external travels of the President of the
Philippines, etc. In no case shall this Fund be used for
purchase of motor vehicles, including any improvements
thereon.
2.1.6
2.1.7
2.1.8
o PGF shall be used to fund the pension requirements, TL/RG
benefits of optional retirees, including those retiring under
R.A. No. 1616, monetization of leave credits of government
employees, separation and incentives for those affected by
restructuring, merger, streamlining, abolition, or
privatization.
The release of subsequent SAROs to cover pension
requirements for the second to fourth quarters of
pensioners cited in item 1.1.2 of Schedule II shall be based
on the latest list of actual pensioners provided by the
agencies concerned, as confirmed by DBM and supported
with the required BFARs.
o MPBF shall be used to fund PS deficiencies of employees
who are still in the government service, e.g., salaries,
bonuses, etc., (except those pertaining to filling-up of
existing and newly-created positions already provided
27

28. under the agencies' budgets), and engagement of private
heaithcare providers, to be administered by the GSIS, to
cover medical expenses which are excluded from the
National Health Insurance Program of Phllhealth under R.A.
No. 11223^^ for the benefit of government employees in
the national government. Implementation of this program
shall be subject to availability of funds and the guidelines
to be issued by the DBM, BTR, GSIS, and Philhealth.
PS deficiencies shall be initially charged against the
available allotment of the agency; release from the MPBF
for the purpose shall be made after it has been determined
that the PS deficiency cannot be accommodated within the
agency's available allotment. In addition, the MPBF
includes the Legal Defense Fund which shall cover the
actual expenses for the defense of government employees
in administrative, civil or criminal cases filed against them
in courts in connection with their performance of official
functions.
O NDRRMF shall be used to fund aid, relief and rehabilitation
services to communities/areas affected by man-made and
natural calamities and repair and reconstruction of
permanent structures, including other capital expenditures
for disaster operation and rehabilitation activities. Release
from this fund shall be made to the appropriate
implementing agencies/ units/LGUs.
o RAFPMP shall be used exclusively to support the funding
requirements for the modernization projects of the AFP and
shall be administered by the Secretary of National Defense.
The allotment for the purpose shall be issued only upon
submission by the Department of National Defense of the
recommendation by the appropriate bids and awards
committee of the award of contracts for the modernization
projects.
Unreleased balance of the budgetary support for GOCCs,
including equity subsidy/contributions;
2.1.9
2.1.10 Allocation for LGUs - Local Government Support Fund (LGSF);
Financial Assistance to Local Government Units and
Support for Capital Outlays and Social Programs;
O
12 RA No, 11223 dated July 23, 2018 - An Act Instituting Universal Health Care for All Filipinos, Prescribing Reforms in the Health Care System, and
Appropriating Funds Therefor
28

29. o Support to the Barangay Development Program of the
National Task Force to End Local Communist Armed
Conflict (NTF-ELCAC); and
o Growth Equity Fund.
Conditions for the release from LGSF shall be in accordance with
the Special Provisions under the FY 2023 GAA and other DBM
issuances as may be issued for the purpose.
2.1.11 Allocation for LGUs - Special Shares of LGUs in the Proceeds of
National Taxes, Barangay Officials Death Benefits Fund and Fire
Code fees shall be released pursuant to their Special Provisions
under current year's GAA, duly supported by the pertinent
certification from the BTr and the collecting agency; and
2.1.12 Allocation for BARMM - Special Development Fund and Share in
Nationai Taxes, fees and charges collected in the Bangsamoro
Autonomous Region.
2.2 Automatically Appropriated Items
2.2.1 Total requirements for RLIP corresponding to filling/creation of
new positions during the year and deficiencies in RLIP
contributions, as the case may be.
2.2.2 Operating requirements, inclusive of RLIP, of the following
agencies reflected in Table B.15 of the FY 2023 BESF which are
fully dependent on income collections accruing to its SAGFs or
with very minimal budget provision in the GAA, subject to the
submission of Certification of Collections from BTr:
o DOF - Insurance Commission - PS, MOOE and CO;
o DOTr - Office for Transportation Security - MOOE;
o DMW - Office of the Secretary (Verification Fees) - MOOE;
and
DOJ - Land Registration Authority - MOOE.
O
The rest of the SAGFs (excluding those cited under item 2.2.2
hereof), listed in Table B.15 of the BESF, to be released
supported with BTr certification on the latest available balance
of the SAGF;
2.2.3
29

30. Any adjustment to effect the authorized deductions from the
NTA, i.e., LGU contributions to MMDA and ioan amortization to
the Municipai Development Fund;
2.2.4
2.2.5 Tax Expenditure Fund;
2.2.6 Twenty-five percent (25%) corresponding to the initial
requirement for the following:
o Interest Payment; and
o Net Lending.
Subsequent releases shall be based on the actual requirements
as reported in the monthly BTr's COR.
—nothing follows—
30

31. ATTACHMENT 1
Department of_______
Agency/Operating Unit.
Address______________
MODIFICATION ADVICE FORM (MAF) NO. 2023-XX-XXXX
Dated :__________________
Fundina Source
Legal Basis
Purpose
DEFICIENT ITEMS (TO) :
PROGRAMS/PROJECTS/
ACTIVITIES
ALLOTMENT
CLASS
OBJECT OF EXPENDITURES AMOUNT
RESPONSIBILITY CENTER
Total :
SOURCE ITEMS (FROM):
PROGRAMS / PROJECTS /
ACTIVITIES
ALLOTMENT
CLASS
OBJECT OF EXPENDITURES AMOUNT
RESPONSIBILITY CENTER
Total:
Recommending Approval by;
Prepared by:
Budget Officer/ Director of FMS or Equivalent
Analyst/Specialist
Approved by:
Agency/Entity Head or Authorized Representative

32. ATTACHMENT 2
Department/Agency
Funding Source___
CERTIFICATION
is available and not yet obligated as of
, considering that the original purposes (as enumerated below) have already been
This is to certify that the amount of PhP
undertaken in the early part of FY 2023.
FROM - {Allotment Class, e.g. MOPE)
AMOUNT
(in pesos)
P/A/P
OBJECT OF EXPENDITURE
DESCRIPTION
CODE
Total
This is to certify further that the said available allotments shall be used to cover the following purposes of modification:
TO ■ (Allotment Class, e.o.. CO)
AMOUNT
(in pesos)
P/A/P
OBJECT OF EXPENDITURE
DESCRIPTION
CODE
Total
Approved by:
Prepared by:
Agency Head
Budget Officer

33. ATTACHMENT 3
Department of_______
Agency/Operating Unit
Address_____________
Advice for use of PS Allotment (APSA) NO. 2023-XX-XXXX
Date :______________
Funding Source ;
Legal Basis :
DEFICIENT ITEMS (TO) :
PROGRAMS/
PROJECTS/
ACTIVITIES
OBJECT OF
EXPENDITURES
OPERATING UNIT/
RESPONSIBILITY CENTER
ALLOTMENT
CLASS
AMOUNT
Total:
SOURCE ITEMS (FROM):
PROGRAMS/
PROJECTS/
ACTIVITIES
OBJECT OF
EXPENDITURES
OPERATING UNIT/
RESPONSIBILITY CENTER
ALLOTMENT
CLASS
AMOUNT
Total:
Recommended by:
Prepared by:
Budget Officer/ Director, FS
Analyst/Specialist
Approved by:
Agency Head or Authorized Representative